PUBLIC MANAGEMENT FACTORS THAT AFFECT THE EFFICIENT USE OF FINANCIAL RESOURCES IN THE MUNICIPALITIES OF THE MONTERREY METROPOLITAN AREA FUZZY REGRESSION ANALYSIS
Alberto G. Villarreal-Flores. Universidad Autónoma de Nuevo León, Facultad de Contaduría Pública y Administración, Av. Universidad S/N Col. Ciudad Universitaria, Monterrey, México. Email: albertovf19@gmail.com
María M. Carrera-Sánchez. Universidad Autónoma de Nuevo León, Facultad de Contaduría Pública y Administración, Av. Universidad S/N Col. Ciudad Universitaria, Monterrey, México. Email: ma-galy_carrera@hotmail.com
Luis A. Villarreal Villarreal. Universidad Autónoma de Nuevo León, Facultad de Contaduría Pública y Administración, Av. Universidad S/N Col. Ciudad Universitaria, Monterrey, México. Email: lvillvill@hotmail.com
Silverio Tamez-Garza. Universidad Autónoma de Nuevo León, Facultad de Contaduría Pública y Administración, Av. Universidad S/N Col. Ciudad Universitaria, Monterrey, México. Email: drsilveriotamez@gmail.com
- Fuzzy Economic Review: Volume 26, Number 2, 2021, special issue
- DOI: 10.25102/fer.2021.02.02
Abstract
Public servants and normal citizens often have criticized public systems because of inefficiency, corruption, poor quality systems, financial and human resources ineffectiveness. As well, governments worldwide, including Mexico, face moments of profound questioning and reconfiguration while academics, public administrators and citizens have debated about the effectiveness in meeting the demands and needs of society. Therefore, different attempts are identified to achieve better results in municipal administrations. This research analyzes the effects of factors such as internal control, accountability, transparency, ethical conduct of public servants and oversight and tax inspection on financial efficiency, in municipalities of the Metropolitan Area of Monterrey. An updated literature review was done and later a statistical analysis based on a questionnaire, which was to be administered to 47 public servants, by using the main components methods to obtain the uncorrelated factors that can be included in the fuzzy regression analysis. Estimated to calculate the efficiency of financial courses, which led to the results of this study that determined that there is a significant positive relationship between the internal control and oversight variables in financial efficiency.